(1) The approval of the annual financial statements by the general meeting may be challenged pursuant to section 243. However, the action for avoidance cannot be based on the fact that, by their content, the annual financial statements violate the law or the by-laws.
(2) Sections 244 to 246, 247 to 248a apply to the action for avoidance. The period for avoidance commences running on the date on which the resolution is adopted also in those cases in which the annual financial statements are to be audited anew pursuant to section 316 (3) of the Commercial Code.